A multi-organizational cross-sectoral collaboration: empirical evidence from an ‘Empty Homes’ project

This paper analyses the processes, outcomes and tensions of a cross-sectoral collaborative venture involving several organizations with multiple logics and is based on empirical evidence from a collaborative ‘Empty Homes’ project. While, paradoxically, multiple logics are a basis for the partnership's existence (for example ‘value for money’ and local community benefit) to achieve these different aims simultaneously, its other aims or logics at times conflicted, resulting in intra-partnership tensions. Hence we offer novel insights into the practical aspects of collaboration at a local level and on multi-organizational relationships.     

Tourism and online photography

This paper documents the use of online travel photo-sharing technologies among Hong Kong residents. The advent of Web 2.0 is changing fundamentally the tourist information search and destination choice process. Yet, to date, no study has documented Web 2.0 usage levels and preferences for certain media for posting travel photographs across an entire community. This study reveals that some 89% of pleasure travelers take photographs and that 41% of them posted their photographs online. Social network sites (SNSs), instant messaging, online photo albums and personal blogs were the most popular media used. In general, people who post photographs online tend to be younger, better educated, and earn a higher income than those who do not. The study determined that most people also use multiple media platforms to disseminate their images. Cluster analysis based on the four major styles of online platform identified five cohorts of users who differed in number and type of media used, demographic profile and travel motive. Implications for destination promotion are discussed.     

The pathfinder process in Northern Ireland

Government has many customers — not just the individual citizen, but also corporate customers from the private sector. Getting close to those customers will require changes in the nature of public sector culture. Below are two examples — the first from Northern Ireland and the second from Whitehall — of government departments which have tried to change the way in which they do things.     

飞向2000年

不列颠航空公司飞入新的千年,标志着不列颠航空进入自１２年前从国有企业转为私营企业后的第四个发展阶段。第一阶段,我们着重塑造作为一个服务型企业的形象,鼓励员工向旅客提供世界一流的服务,以确保公司的长久收益并逐步提高利润率。９０年代初期,海湾战争使得本来就由于世界经济低潮而不景气的航空市场雪上加霜,我们只得在这样不景气的市场中努力抗争。面对困境,我们发扬不列颠航空的最佳传统,紧紧抓住公司的世界形象,并致力于内部结构重组。第三个阶段是明确我们是成本竞争。１９９６年制定的公司效益计划明确,为了确保长久竞争力,必要…     

Thank you to Reviewers 2014

Enterprise resource planning (ERP) systems, such as SAP, have become widely used in recent years, especially in large companies. Although a considerable amount has been written about them in the professional accounting and computing literature, somewhat surprisingly comparatively little attention has been given to them in accounting research journals. However, the field studies which are beginning to appear suggest that ERP systems are having only a relatively moderate impact on the character of management accounting and the work of management accountants. However, it is argued in this paper that as such studies adopt a relatively 'static' approach, they do not explore the processes of management accounting change or study how opportunities are opened up by the implementation of ERP systems. The paper reports a longitudinal case study of the implementation of SAP in the European division of a large US multinational, in which management accounting change is viewed as an evolutionary process. In this case, although there were no fundamental changes in the nature of the management accounting information used following the implementation of SAP, there were changes in the role of management accountants - in particular: (i) the elimination of routine jobs; (ii) line managers with accounting knowledge; (iii) more forward-looking information; and (iv) a wider role for the management accountants. However, it is not claimed that SAP was the driver of these changes; rather it is argued that the characteristics of SAP (specifically, its integration, standardization, routinization and centralization) opened up certain opportunities and facilitated changes which were already taking place within the company. The paper ends with a call for further longitudinal case studies of the implementation of ERP systems to study how these characteristics facilitate and reinforce processes of management accounting change in other companies.     

Cultural effects in East Asian strategic decision-making

This article asks whether Asian businesses take strategic decisions in distinctively Asian ways. It develops hypotheses about Asian decisionmaking from a consideration of theoretical cultural dimensions and empirical data in the literature. Contrary to expectations, an analysis of data from a survey of top Asian managers indicates that East Asian managers take decisions in a more rational manner relative to their Western counterparts. A distinction between social and cognitive dimensions of decision-making processes is suggested to explain some of these findings. Important unresolved questions are raised about the interpretation of cultural dimensions and about potential biases in empirical reports of East Asian decision-making characteristics. Implications for cultural differences research are discussed.     

The effects of pleasure and arousal on recall of advertisements during the Super Bowl

This study investigates whether pleasure and arousal levels of viewers watching a sports program affect advertisement recall. The results suggest that programs that evoke strong emotional reactions, such as the Super Bowl, may inhibit the recall of advertisements and brands. Specifically, these findings seem to support the Intensity (arousal) theory and may have important implications for advertisers who promote their products or services on sports‐related event programming. © 2001 John Wiley & Sons, Inc.